Law Commons^™

Subjective Costs Of Tax Compliance, Jonathan H. Choi, Ariel Jurow Kleiman

Scholarship@WashULaw

This Article introduces and estimates the “subjective costs” of tax compliance, which are costs of tax compliance that people experience directly and individually. To measure these costs, we conducted a survey experiment assessing how much taxpayers would pay to reduce the unpleasantness associated with filing a tax return. The experiment revealed that taxpayers are more concerned about inadvertent mistakes in their tax filings than the time spent on compliance. Respondents also only ascribed meaningful value to eliminating all tax compliance work; they ascribed essentially no value to marginal time savings. Additionally, taxpayers were indifferent between simplification services offered by a …

Lawyering In The Age Of Artificial Intelligence, Jonathan H. Choi, Monahan Amy, Daniel Schwarcz

Scholarship@WashULaw

We conducted the first randomized controlled trial to study the effect of AI assistance on human legal analysis. We randomly assigned law school students to complete realistic legal tasks either with or without the assistance of GPT-4, tracking how long the students took on each task and blind-grading the results. We found that access to GPT-4 only slightly and inconsistently improved the quality of participants’ legal analysis but induced large and consistent increases in speed. AI assistance improved the quality of output unevenly—where it was useful at all, the lowest-skilled participants saw the largest improvements. On the other hand, AI …

Independence Through Judicialization: The Politics Surrounding Administrative Adjudicators 1929-1949, Lawrence J. Liu

Scholarship@WashULaw

One front in today’s battle to define the scope of the administrative state concerns the authority, status, and future of its 10,000-plus administrative adjudicators. Decisions by federal courts and the executive branch to increase the dependence of administrative adjudicators on the executive have sparked strong reactions from observers, with many advocating for measures to increase adjudicator “independence.” But who should administrative adjudicators be independent of, which ought to be independent, and why? Calls for administrative adjudicator independence are not new. This Article draws on primary documents produced by private actors, congressional decisionmakers, and federal executive agents to present a political …

Do High School Students Understand Their Miranda Rights? A Preliminary Investigation, Emma K. Hinds

Undergraduate Theses, Professional Papers, and Capstone Artifacts

Background: Numerous studies have established that the linguistic complexity of the Miranda warning often results in poor comprehension, particularly for adolescents. Several studies have shown that persons with language disorders are overrepresented in U.S. prisons. Additionally, a few studies have shown a strong positive correlation between language scores and scores on Miranda assessments. These findings suggest that individuals with language disorders are at risk for poor comprehension of their Miranda rights, placing them at greater risk of waiving those rights, which can lead to incarceration.

Aims: The goal of this preliminary investigation is to examine how well adolescents with typical …

Forced Family Separation At The U.S.-Mexico Border Examined Through Narrative Theory, Emily Ulhman

Theses

An essential argument in grasping the negative impacts of forced family separation, a border policy upheld during the Trump Administration, follows this idea: to better understand the damage of the approaches taken during the Trump Administration's zero-tolerance policy, scholars must look at the narratives of those who experienced it.In my thesis, I use narratology to examine 18 nonfictional personal narratives of family separation enforced throughout the Trump Administration.

Immigraft, Jayesh Rathod, Ann Schaufele

Scholarly Articles in Law Reviews & Journals

Pursuing the American dream is a costly endeavor. From the initial journey to the United States, to navigating the complicated immigration system, to labor exploitation, to scams targeting recent arrivals, immigrants pay heavily into the formal and informal sectors. As explored in this Essay, however, their pay-out does not stop there: the U.S. Department of Homeland Security (DHS) also charges and retains funds in unjustified ways, resulting in tens of millions of dollars transferred from the pockets of vulnerable immigrants and their families to the sprawling immigration bureaucracy. This Essay introduces the term immigraft to capture this phenomenon, defined as …

The Rhetoric Of Abortion In Amicus Briefs, Jamie Abrams, Amanda Potts

Scholarly Articles in Law Reviews & Journals

The amicus briefs filed in landmark abortion cases before the U.S. Supreme Court serve as a barometer revealing how various constituencies talk about abortion, women, fetuses, physicians, rights, and harms over time. This article conducts an interdisciplinary legal-linguistic study of the amicus briefs that were filed in the milestone abortion cases of Roe v. Wade, Doe v. Bolton, Planned Parenthood v. Casey, and Dobbs v. Jackson Women’s Health. As the first large-scale study of all amicus briefs submitted in these key cases, this article identifies the roles of amicus briefs, analyzes their rhetorical strategies, and describes how their authors engage …

Digital Rummaging, Andrew Guthrie Ferguson

Scholarly Articles in Law Reviews & Journals

The digital world encodes our lives with incriminating clues. How you travel, live, love, and shop are tracked through growing surveillance technologies. Police have recognized this reality and are actively exploiting new surveillance tools for investigative purposes.

The Fourth Amendment—the constitutional protection meant to limit police search powers—has not kept up with the privacy and security threats of these new digital technologies. Current doctrine has remained stymied by legal tests asking all the wrong questions about “reasonable expectations of privacy” and “trespass” searches. While the Supreme Court has acknowledged that “digital is different,” it has not yet provided a coherent …

The Slow Drip Of Decarceration: Reversing The Flood Of Mass Incarceration And Its Racist Impact, Olinda Moyd

Scholarly Articles in Law Reviews & Journals

For the last four decades, the flood of African Americans pouring into our jails and prisons can be likened to a watershed where someone turned on a faucet full force and opened the floodgates to all the prison doors. Despite the multitudinous efforts to secure the release of people unwittingly swept up in this flood, most spending decades behind bars, their releases have been mediocre and only a few have slowly dripped towards freedom. Racism seeps into every facet of American life and nowhere is it more prevalent than in our criminal legal system and the crisis of mass incarceration. …

A Health Justice Approach To Abortion, Maya Manian

Scholarly Articles in Law Reviews & Journals

The Supreme Court’s watershed decision in Dobbs v. Jackson Women’s Health Organization, overturning fifty years of precedent protecting abortion rights, has led to chaos in both the legal and public health landscapes. With Roe v. Wade eliminated, reproductive rights and justice advocates urgently need new frameworks to help regain access to comprehensive reproductive health care in the long term. Recently, a number of legal scholars have argued in favor of medicalizing civil rights—adopting the framework of health justice to talk about civil rights issues. Scholars argue that the health justice framework could be used to advance civil rights in the …

Exiting The American Dream, Jayesh Rathod

Scholarly Articles in Law Reviews & Journals

Exit planning among U.S. citizens is on the rise. A confluence of worrisome domestic conditions— including societal violence, the curtailment of individual rights, and creeping authoritarianism— has prompted U.S. citizens to contemplate and plan for a possible departure from the country. Among the more popular exit pathways, particularly for minorities in the United States who have experienced or fear identity-based mistreatment, are programs that allow descendants of citizens or other members of the diaspora to acquire status in their ancestral homelands. Decades or even centuries after their ancestors’ arrival, present-day U.S. citizens are considering a return journey, thereby disrupting long-standing …

Committed To Copyright's Constitutional Role, Michael W. Carroll

Scholarly Articles in Law Reviews & Journals

Who is Pam Samuelson? She is many things to many people: scholar, teacher, mentor, leader, advocate, and friend, to name a few. One could easily add “force of nature” to the list. This Article suggests adding the term “loyalist” to argue that an important through-line in Pam’s work has been an unwavering commitment to understanding and promoting copyright law’s ability to serve its purpose in our constitutional order.

Protecting Free Speech In Social Media: A Pathway To Self-Determination In International Law, Sydney Marie Harley

Emory International Law Review Recent Developments

With the growth of Internet and social media usage, state regulatory action to surveil and censor citizens is running rampant. As the principle of self-determination stands, minority populations are typically bearing the brunt of these attacks, receiving little protection under domestic and international law. Self-determination within international law must be restructured into a definitive pathway that includes protecting the freedom of speech to encourage discourse and tolerance between the State and its minority populations. This article proposes a solution that could fill the gap in international law formed by insufficient domestic rule in States that neglect to protect these populations …

Diamonds (And War Crimes) Are Forever: Creating A Time-Immune Framework For The Repatriation Of Stolen Cultural Heritage Objects Applying Pillage Principles, Olivia Tyler Dickinson Dibb

Emory International Law Review Recent Developments

There is a long global history of invading countries laying claim to the cultural heritage object of the states they conquer. In the modern age, there is some international law in place to govern the repatriation of misappropriated (stolen) cultural heritage items. However, none of the applicable conventions is retroactive, rendering them ineffective concerning all objects misappropriated prior to 1954. Given the timing of globalization and global colonization practices, this means that the range of object to which existing international law applies is very limited indeed. This comment proposes a new legal framework for repatriation of cultural heritage objects incorporating …

Patient Access To At-Home Health Care Device Data Toward A Legal Framework, Charles Duan, Christopher J. Morten

Contributions to Books

No abstract provided.

The Potential Power Of Cedaw In America's Post-Roe Abortion Debate Outside Of Its Formal Mechanisms, Hannah Grayson

Minnesota Journal of International Law, Vols. 28:2 onward (2019-present)

No abstract provided.

A War On Ukraine, A War On Culture: Protecting Cultural Identity In International Law, Anastasiya Kadukov

Minnesota Journal of International Law, Vols. 28:2 onward (2019-present)

No abstract provided.

Historicizing Same-Sex Marriage Debate In The Legal Periphery: Savigny, Nakagawa, And The Korean Marriage, Rama Hyeweon Kim

Minnesota Journal of International Law, Vols. 28:2 onward (2019-present)

Global advocates for incorporating same-sex marriage into local family laws often argue for it using universal language of rights and nondiscrimination. They also contrast progressive countries with those that are behind in this respect. This Article resists a thin comparison driven by a universalist impulse and instead engages in an exploration of “local” family law in South Korea. Using the recent Supreme Court decision that extended spousal coverage of national health insurance to same-sex couples as an entry point, this Article offers brief histories of two distinct legal ideas and developments within Korean family law, both involving a deep and …

Accounting For The Unaccountable: Does The Holding Foreign Companies Accountable Act Deter Chinese Companies?, Grant Newman

Minnesota Journal of International Law, Vols. 28:2 onward (2019-present)

The Holding Foreign Companies Accountable Act (“HFCAA” or “the Act”) threatens to prohibit trading in Chinese companies listed in the United States if the Public Certified Accounting Board (“PCAOB”) is unable to oversee their respective Chinese auditors. By assessing the limits of protection the HFCAA offers U.S. investors, this Note argues that the statute’s more fundamental objective is to deter Chinese companies from listing in the United States. Hence, this Note asks whether the HFCAA deters or will deter Chinese companies from listing or remaining listed in the United States. To answer this, this Note examines data collected by the …

International Human Rights And Chinese-American Trade Relations After The Uyghur Forced Labor Prevention Act, Matthew Cline

Minnesota Journal of International Law, Vols. 28:2 onward (2019-present)

No abstract provided.

2024 Tax Aggregate Report Of Tennessee, Tennessee. State Board Of Equalization, Tennessee. Comptroller Of The Treasury

Tax Aggregate Reports

The Tax Aggregate Report is an annual publication of the State Board of Equalization, as required by Tennessee Code Annotated §4-3-5105. It contains selected property tax information for cities and counties and, in some instances, statewide totals.

Our Troubling Failures In Solving Crimes: Rethinking Legal Limits On Crime Investigation, Paul H. Robinson, Jeffrey Seaman, Muhammad Sarahne

Case Western Reserve Law Review

No abstract provided.

Volume 75 Issue 1 (2024), Case Western Reserve Law Review

Case Western Reserve Law Review

No abstract provided.

Regulating Entities, Not Activities: Reforming The Environmental Permit Raj, Andrew P. Morriss, Roger E. Meiners

Case Western Reserve Law Review

No abstract provided.

Volume 75 Issue 2 (2024), Case Western Reserve Law Review

Case Western Reserve Law Review

No abstract provided.

Avoision: When Government Lawyers Turn The Sovereign Against Itself, Richard W. Painter

Case Western Reserve Law Review

No abstract provided.

A Trap For Local Governments: Legislative Exactions After Sheetz V. County Of El Dorado, Andrew Klemm

Case Western Reserve Law Review

No abstract provided.

Tools Do Not Create: Human Authorship In The Use Of Generative Artificial Intelligence, Michael D. Murray

Journal of Law, Technology, & the Internet

Artistic tools, from brushes to complex algorithms, don’t create art; human artists do. The advent of generative AI tools like Midjourney, DALL-E, and Stable Diffusion has blurred this understanding, causing observers to believe these tools are the authors of the artworks they produce, even so far as to imagine that the artworks are “created” by the AI in the copyright sense of the word. Not so.

The U.S. Copyright Office recently issued guidance on the copyrightability of works produced using generative AI tools. The Office has accepted the narrative that AI tools perform the steps of authorship, conceiving of the …

Remote Workers, Ever-Present Risk: Employer Liability For Data Breaches In The Era Of Hybrid Workplaces, David Golubock

Journal of Law, Technology, & the Internet

The years since the onset of the COVID-19 pandemic have seen explosive growth in the number of remote workers, and companies have struggled to cope with a perceived loss of productivity and establish reliable methods of remote access to cope with this influx. At the same time, the last few years have seen a continued rise in the threat of data breaches, as sophisticated groups of malicious actors have targeted businesses and governments, locking systems with ransomware and exposing sensitive company data and employees' personal information. This article aims to examine the intersection between these two trends, examining how an …

Big Tech Becomes Psychic: The End Of Personal Autonomy, Zachary Williams

Journal of Law, Technology, & the Internet

Individual choice is being threatened. Private companies already held the ability to nudge consumer choices with targeted advertising. Now, with the rise in data collection and the innovation of technology and machine learning, companies are beginning to garner the ability to entirely manipulate them. Major companies can create a psychographic profile of any user using copious amounts of data collected and stored in what is essentially a library of information on each user. With access to personal or sensitive data from multiple digital markets, the profile could not only correctly identify not only a user’s likes and dislikes, but even …